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Order Itc/2406/2005, Of 20Th July, Which Establish The Regulatory Bases And Summon Aid In The Modes Of Subsidy And Refundable Loans, Aimed At Business Plans For The Training Of Employees In D. Technologies...

Original Language Title: ORDEN ITC/2406/2005, de 20 de julio, por la que se establecen las bases reguladoras y se convocan ayudas en las modalidades de subvención y préstamos reembolsables, destinadas a planes de empresa para la formación de empleados en las tecnologías d...

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One of the great challenges facing the Spanish economy in this decade is the increase in business competitiveness, which is determined by the high and sustainable growth of productivity. Among the factors that determine this productivity growth we can point out two particularly relevant: the use of information and communications technologies by companies and the training of personnel who uses in his work. This is reflected in recent data from the Organization for Economic Cooperation and Development (OECD), which estimates that 40 percent of the increase in productivity in developed countries is due to the use of these technologies.

This order aims to help companies established in Spain to achieve this objective of increasing competitiveness by supporting the development of business training projects in the field of telecommunications and the information society, aimed at familiarizing these in the use of new technologies, by delivering equipment and systems that allow access to the Internet and the services of the information society more beyond the company's own physical scope. The aid will be in the form of repayable loans for the depreciation of equipment, terminals and Internet services, and the form of a missing grant for training schemes, which should cover the period 2005-2007. Aid concessions may not be granted after 30 June 2007 at the latest. Due to the experimental nature of the aid that is being called, both the regulatory bases and the call for aid for 2005 are included in the order. The regulatory bases include the first to eighteenth, the twenty-sixth and the final provisions and the call, the paragraphs nineteenth to twenty-fifth. The minimum depreciation period for equipment dedicated to training has been set on the basis of the useful life of the goods, taking into account the depreciation which they normally suffer for their operation, use and enjoyment, and also the obsolescence which could affect them, in accordance with the valuation rules set out in point 2 (5) of Royal Decree 1643/1990 of 20 December 1990 on the General Accounting Plan. Since the equipment intended for the implementation of the training actions covered by this order is related to technologies in permanent innovation; its rapid obsolescence for training by the emergence in the market of new equipment with new functionalities and the added deterioration caused by the use of non-expert students, a minimum depreciation period of two years is allowed. At the end of that period the ownership of the equipment and terminals may be transferred to the users. This order is dictated by the state competition in the field of telecommunications provided for in Article 149.1.21. of the Spanish Constitution. In its virtue, I have:

First. Article 1. The purpose of this order is to establish the regulatory bases and call for the 2005 call for aid for enterprise plans for the training of employees in the information society technologies (programme). INTRO), subject to Commission Regulation (EC) No 68/2001 of 12 January 2001 on the application of Articles 87 and 88 of the Treaty establishing the European Community to aid for training (Official Journal of the European Communities L 10, of 13 January 2001), as amended by Commission Regulation (EC) No 363/2004 of 25 February 2001 (Official Journal of the European Union L 63 of 28 February 2004). Aid falling within the scope of Council Regulation (EC) No 1407/2002 of 23 July 2002 on State aid to the coal industry (Official Journal of the European Union L 205 of 2 August 2002) is exempted.

2. The aid is intended to promote general training measures within the meaning of Article 2 (e) of Regulation (EC) No 68/2001, i.e. training which is not unique or mainly applicable in the current workplace. (a) the future of the worker in the recipient undertaking, but rather provides qualifications for the most part to be transferred to other undertakings or areas of employment, thereby substantially improving the employability of the worker. 3. The system of granting the aid shall be that of competitive competition, in accordance with the provisions of Article 22 of Law 38/2003 of 17 November, General of Grants. 4. The management of the aid will be in accordance with the principles of publicity, transparency, competition, objectivity, equality, non-discrimination, effectiveness in meeting the objectives and efficiency in the allocation and use of public resources. referred to in Law 38/2003 of 17 November, General of Grants.

Second. Characteristics of the aid.

1. Aid for the financing of actions covered by this order will have the combined form of grant and repayable loan.

2. The aid in the form of repayable loan may be granted to finance the costs incurred in the depreciation of the equipment and terminals necessary to access the Internet, with its associated software and peripherals, delivered to the students and of those used to deliver the training plans. The loans granted may amount to up to 100% of the eligible budget for these costs. 3. The characteristics of the repayable loans shall be as follows:

(a) Maximum term of amortisation of seven years, with two of absence.

b) Application interest rate of zero percent year-on-year.

4. Aid in the form of grants may be granted for the other costs incurred in the delivery of the courses covered by the training plan, which may be financed in accordance with the provisions of the third paragraph.

5. The total of the combined aid shall not exceed the aid intensity limits laid down in paragraph 6 of this order. 'aid intensity' means the amount of aid expressed as a percentage of the eligible costs of the project. All the figures used will be before any deduction for direct taxation. For repayable loans the amount of the aid shall be its grant equivalent. Aid to be received in several instalments shall be updated at the time of the concession. The interest rate to be used for the purposes of updating to calculate the aid amount of the loans shall be the rate applicable at the time of their granting.

Third. Concepts that can help.

1. The aid provided for in this order shall be intended to cover expenditure directly linked to the development of the project for which it is granted.

2. The aid may be applied by the beneficiary to the following concepts:

a) Costs of teaching staff.

b) Other current expenses such as materials and supplies. (c) Depreciation of instruments and equipment in proportion to their exclusive use in the training action. (d) Costs of advisory services in relation to the training action.

3. Since the equipment delivered to the workers and intended to carry out the training plans which are the subject of this order correspond to technologies in permanent innovation; their rapid obsolescence for training, due to the appearance in the market for new equipment with new functionalities and the added deterioration caused by the use of non-expert students, a minimum depreciation period of two years will be allowed.

4. Where the amount of eligible expenditure exceeds the amount of EUR 12 000 (€ 12 000) in the case of supplies of equipment or services by consultancy and technical assistance undertakings, the beneficiary shall request the At least three offers from different suppliers, prior to the contraction of the commitment for the delivery of the service or the delivery of the good.

Fourth. Requirements of the beneficiaries. -They may be beneficiaries of the aid provided for in this order by the entities listed below:

1. Public and private undertakings, in the understanding of any legal person who is validly constituted at the time of the submission of the aid application, the main activity of which is the production of goods and services intended for market.

When in these bases small and medium-sized enterprises (SMEs) are referred to, in accordance with Recommendation 2003 /361/EC of the European Commission of 6 May 2003 on the definition of micro, small and medium-sized enterprises (Official Journal of the European Union L 124 of 20 May 2003) shall mean undertakings which comply with the following requirements:

a) That they employ less than 250 people.

b) That its annual turnover does not exceed 50 million euros (50,000,000 €), or its annual general balance sheet does not exceed forty-three million euros (€ 43,000,000). (c) the calculation of the staff and limits in the case of associated or connected undertakings is carried out in accordance with Article 6 (2) and (3) of the Annex to the said Recommendation.

2. Other legal persons subject to Corporate Tax.

3. Groups or associations of the legal persons referred to in points 1 and 2 above.

Fifth. Subcontracting.

1. Where part of the project's implementation is subcontracted in the implementation of a project, the cost of subcontracting may not exceed 50% of the total cost of the project.

2. Where subcontracting exceeds 20% of the amount of the aid and this amount exceeds EUR 60 000 (€ 60 000), a written contract shall be concluded between the Parties and shall be submitted on the basis of the concession. The contract shall be deemed to have been approved by the granting authority when the beneficiary receives the award decision, if the costs covered by the contract are included in the financial budget. 3. Subcontracting may not be carried out with persons or entities in which some of the circumstances detailed in Article 29.7 of Law 3/2003 of 17 November, General of Grants, are present.

Sixth. Intensity of the aid.

1. In terms of the equivalent subsidy rate, the gross aid intensity shall not exceed 70% of the eligible cost, except in the case of large enterprises, in which case this intensity shall not exceed 50%.

2. Where the project is carried out by a small and medium-sized enterprise (SMEs) in one of the regions referred to in Article 87 (3) (a) or (c) of the Treaty establishing the European Community, this percentage shall be increased. 10 or 5 percentage points respectively. 3. The gross aid intensity for a single project may not exceed one million euro (1,000,000 €). 4. Such aid shall not be cumulated with other public aid within the meaning of Article 87 (1) of the EC Treaty or other Community funds, in respect of the same financial costs, if such cumulation would lead to a aid intensity higher than that laid down in Regulation (EC) No 68/2001. The beneficiary is obliged to communicate to the authority granting the aid the granting of other aid for the same purpose, from any national and international authorities or authorities, within 15 days. following their concession.

Seventh. Instruction.-The body responsible for the instruction of the procedure shall be the Directorate-General for the Development of the Information Society, which shall carry out, on its own initiative, any action it deems necessary for the determination, knowledge and verification of the data by virtue of which the motion for a resolution is to be formulated, in the terms of Article 24.2 and 3 of Law 38/2003.

Eighth. Assessment. Applications shall be the subject of an assessment procedure involving the competent authority for the instruction of the procedure and the Evaluation Committee. The results of the evaluations carried out by the instructor shall be transferred to the Evaluation Committee. This committee shall make the final assessment report on the outcome of the assessment carried out. The Evaluation Commission shall be informed of the implementation of the Programme and may draw up reports and recommendations on the implementation of the Programme. Ninth. Criteria for the assessment of applications. The assessment of applications shall be carried out in accordance with the following assessment criteria:

(a) The adequacy of the proposed action to that established in this order.

b) The quality of the training included in the project. (c) Technical and economic feasibility of the training project. d) Number of employees benefiting from the training action. e) Incorporation of security tools on computers that are delivered to employees and use of electronic signatures.

Each criterion shall be scored according to the weights set out in Annex 3.

10th. Hearing and application for early payment.

1. Once the Evaluation Committee has issued its report, the instructor shall make the proposal for a provisional, duly substantiated, resolution which shall be communicated to the applicant so that, within 10 days, it shall make any such statement as it considers. suitable.

Given the specificities of these projects, the waiver of aid in the form of a repayable loan will lead to the loss of the right to aid in the form of a grant. 2. Together with this notification, the following documentation shall be required of the persons concerned, where appropriate, to be provided within ten days:

a) Model in which you manifest if you accept the proposed aid and whether or not you want the advance payment in case of a grant.

b) For subcontracting in excess of 20 percent of the aid and over sixty thousand (€ 60,000), contract between the parties. (c) If no earlier, valid accreditation of the signatory of the application has been made. (d) Any other documentation required in the draft provisional resolution.

3. The arguments put forward will be drawn up by the proposal for a final decision, which will be notified to the persons concerned who have been proposed as beneficiaries so that, within ten days, they will communicate their acceptance. The final draft resolution must express:

(a) The applicant for which the grant of aid is proposed.

(b) The amount and mode of aid proposed to be granted. (c) in the case of the granting of repayable loans, their conditions, within the limits laid down in the second subparagraph of this order. (d) The result of the assessment carried out. (e) the justification for the amendments to the draft or action proposed by the applicant, which have conditioned the motion for a resolution.

11th. Resolution.

1. The body responsible for the resolution of the proceedings shall be the Secretary of State for Telecommunications and the Information Society or the management body in which it delegates this competence.

2. The decisions shall be reasoned and shall in any event be substantiated. They may lay down technical or economic measures of compulsory observance for the performance of the actions supported. 3. The determination of the granting of aid shall include:

a) Identity of the aid beneficiary.

b) Project or supported action, as well as its characteristics and motivation. (c) Amount of aid granted. (d) Technical and economic conditions to be met by the project or action to be supported. (e) the technical and economic documentation and reports justifying the implementation of the project or action to be supported, as well as the time-limits for the implementation of the project or action of the aid granted. f) Obligation by the recipient of the aid to express in his references, which he himself has been supported by the Ministry of Industry, Tourism and Trade. (g) How many extremes are necessary for the characteristics of the project or action to be supported. (h) The characteristics of the loan granted within the conditions set out in the second subparagraph, as well as the repayment schedule to be fulfilled.

4. The decisions will state that the granting of aid is granted under Commission Regulation (EC) No 68/2001 of 12 January 2001 on the application of Articles 87 and 88 of the Treaty establishing the European Community to aid to the training (Official Journal of the European Communities L 10 of 13 January 2001) as amended by Commission Regulation (EC) No 363/2004 of 25 February (Official Journal of the European Union L 63 of 28 February 2004) as well as the time limits for the action to be taken to justify the aid granted. Twelfth. Amendment of the decision granting aid. -Requests for justified amendments to the project or action which are the subject of the aid granted which involve variation of the amount of aid approved, of its concepts, of compliance with the aid (a) time limits for the completion of the same or its stages, provided that they bring their cause under circumstances which are necessary for the successful completion of the project and in accordance with the public interest pursued, shall be submitted to the report of the bodies competent for the processing and shall be resolved by the holder of the organ which issued the grant resolution. The Evaluation Committee shall be informed of the terms of the amended resolution.

13th. Payment.

1. The payment of the aid, both in the first annuity and in the subsequent years if it has a multiannual character, is conditional on the fact that the management body is aware that the beneficiary fulfils all the conditions laid down in the Article 34 of the General Law on Subsidies. The accreditation of the establishment of the tax and social security obligations shall be carried out in accordance with the provisions laid down in the orders of the Ministry of Economic Affairs and Finance of 28 April 1986 and 25 November 1987. the justification by the person concerned for the fulfilment of his tax obligations and with the Social Security, for the purposes of obtaining grants or public aid or, where appropriate, in such a way as to determine the regulatory development of the Law General of Grants. In accordance with Article 23 of the General Grant Law, the telematic submission of the application by the beneficiary shall entail the authorisation of the managing body to obtain the certificates to be issued by the State Agency of Tax Administration and the General Treasury of Social Security.

2. In the case of a multi-annual estimate of aid, payments in subsequent years to that of the concession shall also be conditional on the fact that the managing body has been satisfied that the beneficiary complies with the cited requirements.

14th. Guarantees.

1. The beneficiaries of the aid must provide guarantees for the advance payment of the aid in accordance with the scheme described in the following points: (a) Compulsory for the amount of the aid in the form of a loan, which is always paid by prior to the justification for the implementation of the project or action.

(b) In the case of grants, where the person concerned shows his willingness to receive the amount in advance, he must provide a guarantee for the amount of advance payment requested. (c) These guarantees shall be constituted within 40 working days of the day following the notification of the requirement for their contribution to the General Deposit Box in any of the modalities provided for in the (Royal Decree 161/1997 of 7 February 1997, BOE of 25 February 2000, BOE of 7 January 2000, BOE of 25 and 31 January, as amended by Order ECO/2120/2002 of 2 August 2002 BOE 24 August) and with the requirements laid down for them. (d) If the guarantee is not lodged with the competent body within the time limit set, the applicant shall be deemed to have rejected his application. (e) For the advance payment of the aid, together with the proposal for a final judgment and the notification of the initiation of the proceedings for hearing the aid, the person concerned shall be asked to contribute to the lodging of the guarantees before the General Deposit Box. (f) The guarantees shall be released in any event where the final decisions are dismissed. In the case of grants, where the accreditation for the performance of the activity takes place. In the case of loans, they shall be released in instalments as the loan repayment occurs. If the final decision grants a lower amount of aid than the amount indicated in the proposal, the guarantee shall be reduced to that amount. In any event, the release of the guarantees shall require the express decision of the management body at the disposal of which it is constituted. (g) In none of the cases referred to in the previous two paragraphs, the contribution of the securities to the provision of guarantees shall mean the generation of the right to the administration, nor shall it prejudge the content of the decision (a) the right to grant aid, or to give rise to the right to obtain aid from the person concerned.

2. In the case of multi-annual aid, the documentation corresponding to the aid of that year shall be required for each annuity, applying all the requirements set out in the preceding points of this paragraph. Fifteenth. Justification for the implementation of the project or action.

1. The expenditure provided for in the project or action to be assisted shall be carried out in the year for which the aid is granted and within the time limits laid down in the decision to grant aid.

2. The beneficiary shall submit the technical and economic documentation and reports to justify the implementation of the project or action which is the subject of the aid. Documentary evidence of the subsidised costs shall be transparent and detailed. 3. The presentation of the above documentation shall be made from 1 January until 1 March of the subsequent immediate year, by delivery to the competent body for the verification of the performance of the project or action. 4. The investments and expenditure or commitments of expenditure envisaged must be carried out from 1 January to 31 December of the year for which the aid is granted. However, the corresponding firm payments made by the beneficiary of the aid can be made in the following year, within the time allowed to present the supporting documents. 5. The aid beneficiary shall be obliged to provide the checks aimed at ensuring that the project or action concerned is properly carried out. It shall also be subject to the financial control activities corresponding to the General Intervention of the State Administration and those provided for in the legislation of the Court of Auditors.

sixteenth. Certification of the performance.

1. After the relevant technical-economic verification, a certificate of compliance with the purposes which justified the granting of the aid shall be issued, specifying the degree of performance and compliance of the other the conditions set out in the decision to grant aid.

2. If the technical and economic verification demonstrates compliance with the requirements laid down in the decision to grant the aid, it shall, in the event of an advance payment of the grant, be made to the repayment of the guarantees. corresponding to the thirteenth paragraph of this order and, if it has not existed, the payment of the payment order shall be made for the release of the funds to the beneficiary of the grant. 3. If, as a result of the verification, the financial investment has been lower than the approved investment or that the purposes for which the aid was granted have been totally or partially breached, the interested party shall be notified of that fact. together with the results of the verification carried out. This communication will initiate the procedure for the full or partial withdrawal of the aid, including the procedure for hearing the person concerned. If the aid has already been paid, the full or partial refund procedure shall be initiated at the same time, in accordance with the provisions of Chapter II of Title II of Law 38/20003 of 17 November, General of Grants.

seventeenth. Review of the aid-any alteration of the conditions under consideration for the granting of the aid, and in any event the concurrent collection of aid granted by other public or private, national or international authorities, may give rise to the amendment of the decision granting the aid.

Eighteenth. Non-compliances and reintegrating.

1. Failure to comply with the requirements set out in this order and other applicable rules, as well as the conditions which, where appropriate, are laid down in the relevant award decision, shall, in whole or in part, be given prior to the appropriate (a) the Commission's decision on the application of Article 92 (1) (a) of the Treaty; The refund shall entail the requirement of the interest for late payment from the moment of payment of the subsidy up to the date on which the source of the refund is agreed. According to Article 38 of Law 38/2003 of 17 November, General of Grants, the interest of the applicable delay will be the legal interest of the money increased by 25 percent, except that the Law of the General Budget of the State set a different one.

2. Where compliance by the beneficiary is closely approximated to total compliance and is demonstrated by this action unequivocally to the satisfaction of its commitments and the conditions for granting the aid, the amount to be reintegrated will be determined by the application of the following criteria:

The partial non-performance of the purposes for which the aid was granted, the realisation of the financial investment or the obligation of justification, will lead to the loss of the right to recovery or partial reimbursement of the aid. in the percentage corresponding to the investment not made or not justified.

The delay in two or more months in the filing of the documents to justify the realization of the financial investment will result in the loss of the right to the collection or recovery of 100 percent of the aid granted. The delay in the submission of documents in order to justify the completion of the financial investment within a period of more than one month and less than two months shall result in the loss of the right to recovery or recovery of 50% of the justified aid. The delay in the submission of documents in order to justify the completion of the financial investment within a period of more than five days and less than or equal to one month shall result in the loss of the right to recovery or recovery of 25% of the aid justified.

3. The provisions of Title IV of the General Law on Subsidies will apply if the cases of administrative infringements in the field of grants and public aid are present. Nineteenth. Requirements for applying for the grant. -Projects covered by the aid provided for in this call shall:

(a) Contain a training plan in the field of information society technologies for the employees of the applicant company, starting in 2005 and ending in 2007.

b) Include in 2005, at the start of training actions, the delivery to employees of the equipment and terminals needed to access the Internet, with its associated software and peripherals, to facilitate their use from home or out of the place and working hours, from the beginning of the formative period. According to the provisions of Article 31.4 (a) of the General Law on Subsidies, equipment must be used for the training of workers for a minimum period of two years. (c) To carry out training in mixed or on-line arrangements. (d) to provide for the training of a minimum of 100 employees.

Twenty. Financing.

1. The financing of the aid which may be granted under the applications submitted in accordance with this call shall be allocated to the budget applications: 20.14.467I.773, 20.14.467I.774, 20.14.467G.821 and 20.14.467G.831. The total estimated amount of aid for the year 2005 is three million (3,000,000, €) of euros in grants and 15 million (15,000,000, €) of euros in loans.

2. The financing of the aid may be multiannual, in accordance with the characteristics of the projects, provided that the conditions laid down in Article 47 of Law 47/2003 of 26 November, General Budget, are met. The granting of aid shall be conditional on the existence of budgetary appropriations for each financial year. Twenty-first. Deadline for the submission of applications.

1. The time limit for the submission of applications shall start on the day following the publication of this call and end on 15 September 2005.

2. The applications of the interested parties shall accompany the documents and information specified in the following paragraph of this call, in accordance with the provisions of Article 23 of the General Law on Subsidies.

Twenty-second. Formalisation and submission of applications.

1. Applications for aid shall follow the model set out in Annex 1 to this Order for information purposes. This model will be available on the Internet address of the Ministry of Industry, Tourism and Trade www.mityc.es/oficinavirtual.

2. The interested parties may submit the application for aid, questionnaire and memory to the Telematics Register of the Ministry of Tourism and Trade, by electronic signature of the representative of the requesting entity, according to indicates in point 5 of this section. 3. Alternatively, the application for aid, printed with the electronic means referred to in point 1 and with a handwritten signature, may be filed in any of the places referred to in Article 38.4 of Law No 30/1992 of 26 November 1992. Legal framework for public administrations and the common administrative procedure. In this case, the questionnaire and the memory will be transmitted via telematics in accordance with the instructions given in the above mentioned Internet address. The requests shall be addressed to the Director-General for the Development of the Information Society. The format of the electronic file containing the memory of the project or action must correspond to one of the following formats: "pdf", "rtf", "txt", "doc" or "wpd" and in no case will exceed 3 Mbytes of information. 4. The documentation cited shall be accompanied by valid accreditation of the power of the signatory of the application, which shall be provided by any means which permits to be aware of its authenticity, in accordance with the provisions of Chapter III of the Royal Decree 772/1999 of 7 May 1999 regulating the submission of applications, letters and communications to the General Administration of the State, the issue of copies of documents and the return of originals and the regime of the offices of registration. If the representation by electronic means cannot be validly credited, it must be presented in physical support in any of the places mentioned in Article 38.4 of Law 30/1992 of 26 November of the Legal Regime of the Public administrations and the Common Administrative Procedure. 5. Interested parties may submit to the Telematics Register of the Ministry of Industry, Tourism and Commerce, applications, written and communications related to the procedures regulated in this standard, in accordance with the provisions of the Order ITC/3928/2004 of 12 November 2004 (B.O.E. of 1 December 2004) establishing a telematic register in the Ministry of Industry, Tourism and Trade and establishing the technical requirements and conditions for the reception or departure of requests, writing and communications to be transmitted by telematic means. 6. The application shall consist of grants obtained or requested from any other public or private national or private authorities, national or international, relating to the same performance as the application and, where appropriate, the amount of the same. 7. The beneficiary shall have no obligation to submit new applications in the post-2005 financial years in which a multi-annual project or action is granted, without prejudice to the obligation to provide supporting documents. provided for in paragraph 14 of this Order, and to comply with the other requirements laid down by the rules in force so that the competent body may recognise the relevant obligation. 8. Applicants shall not be required to present those of the documents referred to above which are already held by any organ of the Acting Administration, in which case the applicant may avail himself of the provisions of paragraph (f). Article 35 of Law No 30/1992 of 26 November 1992 on the Legal Regime of Public Administrations and the Common Administrative Procedure, provided that the date and the body or agency in which they were presented are recorded or, where appropriate, issued, and where no more than five years have elapsed since the end of the procedure to which correspond. In the case of material impossibility of obtaining the document, the competent body may require the applicant to submit or, failing that, the accreditation by other means of the requirements referred to in the document. 9. In order to complete the questionnaire in the part concerning the concepts to be included in the project budget, the information set out in Annex 2 shall be taken into account. 10. If the documentation provided is incomplete or fails to provide any subsable errors, the person concerned shall be required to submit, within 10 working days of the day following the day of receipt of the request, the absence or accompanying documents. The Court of Justice held that the Court of Justice held that, if it did not do so, it would be given a withdrawal in the application, in accordance with the provisions of Article 71 of Law No 30/1992 of 26 November 1992. Twenty-third. Composition of the Evaluation Committee. The Evaluation Committee shall be composed of the following members:

President: The Director General for the Development of the Information Society.

Vice President: The Assistant Director General for Access to the Information Society. Vowels:

A representative of the General Secretariat for Access to the Information Society.

A representative of the Secretariat of State for Telecommunications and the Information Society. A representative of the Directorate General for the Development of the Information Society. A representative of the Secretariat for Industry, Tourism and Trade. A representative of the Ministry of Labour and Social Affairs. Secretary: An official of the Support Unit of the Directorate General for the Development of the Information Society, who will have a voice but no vote.

Twenty-fourth. Deadline for the resolution of the procedure and means of notification.

1. The maximum period for resolving and notifying the decision of the procedure for granting the aid shall be six months from the date of publication of the invitation to tender. After that period without the competent body to resolve the express decision, the persons concerned may understand their application.

2. The decisions shall terminate the administrative procedure and shall be notified to the persons concerned in accordance with Article 59 of the Law on the Legal Regime of Public Administrations and the Common Administrative Procedure.

Twenty-fifth. Resources.

1. The resolution of the procedure for granting aid may be appealed for in replacement within one month and before the same body as has been issued in accordance with the provisions of Articles 116 and 117 of Law No 30/1992. Without prejudice to the foregoing, in respect of the decision of the procedure for granting the aid referred to above, within two months of the date of notification of that decision, an appeal may be brought before the Chamber of The Administrative-Administrative Court of the National Court.

2. The interposition of resources before the Telematics Registry may be carried out through the Internet address of the Ministry in the terms expressed in this standard and in accordance with the provisions of Order ITC/3928/2004, of 12 November, by the a telematic register is created in the Ministry of Industry, Tourism and Trade and the technical requirements and conditions for the receipt or departure of applications, written and communications transmitted by telematic means are regulated.

Twenty-sixth. General Regulations. This order shall be in accordance with the provisions of Law 38/2003 of 17 November, General of Grants, in Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and of the Administrative Procedure Common, as amended by Law 4/1999 of 13 January 2003, in Law 47/2003 of 26 November 2001, as well as in Commission Regulation (EC) No 68/2001 of 12 January 2001 on the application of Articles 87 and 88 of the Treaty EC Treaty on aid for training (Official Journal of the European Communities L 10 of 13 January 2001) as amended by Commission Regulation (EC) No 363/2004 of 25 February 2004 (Official Journal of the European Union L 63 of 28 February 2004) and in so many provisions as applicable.

Final disposition first. Competence title.

This Order is dictated by the state competition in the field of telecommunications provided for in Article 149.1.21. of the Spanish Constitution.

Final disposition second. Entry into force.

This order will take effect the day following your publication in the "Official State Bulletin".

Madrid, 20 July 2005.

MONTILA AGUILERA

Here are several images in the original. See the PDF document for this disposition.

ANNEX 2

Susceptible concepts of help and expenses and non-financial investments

a) Concepts susceptible to help. A. Expenditure on teaching staff. A. 1 Own staff expenditure: This concept shall be attributed to the expenditure of own teaching staff. The concepts to be taken into account are the gross salary and the annual employer's contribution paid to the Social Security for each worker dedicated to the training programme. This paragraph shall include, where appropriate, the costs of staff who are eligible for social security in the self-employed scheme.

The cost/time calculation formula, for each employee participating in the Project, will be as follows

Cost Time =

X + Y

H

Being the content, for each value, the following:

X= Remuneration satisfied to the employee in the financial year, as stated in the IRPF model 190.

Y= annual employer's contribution paid to the Social Security by that employee, calculated on the basis of the Quotation Basis (expressed in the duly identified TC2 models) multiplied by the final coefficient resulting from the contribution of the beneficiary to the Social Security by that employee. H= Annual hours of the employee, according to the Convention of application to the beneficiary.

A. 2 Expenditure on contracted teaching staff: In this concept, the costs of training for teaching services will be charged when a contract of external collaboration is considered, whether it is a natural or legal person. B. Other current expenditure:

B. 1 Non-teaching own staff expenditure: Expenditure charged for the hours necessary for the management and coordination of the project of the company's own staff or contracting entity of the project. Calculation equal to the one designated in point A. 1.

Expenses charged by those employees who perform management and management functions that carry the performance of the office of counselor or administrator. Calculation equal to the one designated in point A. 1. B. 2 Expenditure on materials and supplies: The costs of materials directly derived from the training activity shall be charged:

Fungible material, training manuals.

B. 3 External collaborations: This concept will be attributed to the cost of renting classrooms specifically for the subsidized project when it is a contract for external collaboration.

This concept will also be attributed to tool rentals (p. e.g. training platforms) and equipment used to deliver training plans. B. 4 Other expenses:

B. 4.1 Lines of Communication: This section includes Internet access fees for students, fees, installation and maintenance.

B. 4.2 Indirect expenditure of staff: These are those that are part of the expenditure allocated to the project, but which by its nature cannot be directly imputed because it cannot be individualised (for example, electricity consumption, telephone, etc.). They shall be calculated in proportion to the hours allocated to the project in respect of the total number of hours of the company's staff. Your calculation will be done as follows: Sum of the concepts in the account 62 below:

621: Leases and Canons.

622: Repairs and Conservation. 624: Transports: Those made by third parties on behalf of the company, except those made for sales. 628: Supplies. 629: Other services: Office expenses may be included mainly (office equipment and cleaning).

This sum will be multiplied by the ratio obtained from:

of hours dedicated to the project (teaching and non-teaching staff)

company's total activity (*)

(*) Sum of the hours of all employees reflected in the TC2 of the project execution months. C. Depreciation of instruments and equipment: The depreciation and use of equipment and terminals necessary to access the Internet, with its associated software and peripherals, delivered to students and the depreciation of instruments, will be charged. used to deliver the training plans. For the calculation of the eligible costs, the amortisation to be incurred in the period 2005-2007, of the duration of the Training Plan, will be taken.

Since the equipment delivered to the workers and destined for the realization of the training plans object of the present order correspond with technologies in permanent innovation; its rapid obsolescence for the formation for the appearance on the market of new equipment with new functionalities and the added deterioration resulting from its use by inexperienced students, a minimum depreciation period of two years will be allowed for them. D. Expenditure on advisory services: The costs of subcontracting of natural persons or legal entities whose object is:

shall be imputed to this concept:

Advisory services in the elaboration, development and management of the training project.

Expenses of certificates of students who demonstrate the improvement of the training provided in the training plan. The certificate must be issued by an entity which has a sufficiently proven procedure. The maximum permissible cost of such a certificate shall not exceed 15 (€ 15) per certificate and per pupil.

b) Non-financial expenditures and investments: Undercontracted expenses that do not comply with Article 29 of Law 38/2003, of 17 November, General of Grants.

The expenses and payments that have been made outside the deadlines for the execution of the project and the justification, respectively. Those due to the application of the value added tax (VAT), except in the part where the beneficiary is exempt or not subject to payment of the tax and can prove it by submitting the corresponding official documentation. Financial expenses arising from deferred payment. Depreciation costs for facilities and furniture. Expenses associated with staff who do not directly account for the project. Expenditure associated with insurance policies for the training of workers who are eligible for training. For the calculation of indirect costs of staff or general, the following expenditure included in account 62 shall not be considered eligible: financial expenses, commercial expenses, insurance policies imposed or those of a similar nature, in addition to those that are excluded in the current regulations.

ANNEX 3 Request Assessment Criteria

Criterion

Weight

Adequation of the proposed action to what is set in this order.

Pre-selection criteria.

Quality of the training included in the project.

35

and economic feasibility of the training project.

20

Number of employees who are beneficiaries of the training action.

30

Incorporation of security tools on the computers that are delivered to employees and use of electronic signature.

15

Total

100